04/25/2018 09:50 to 05/07/2018 00:01Important Message!ONLINE SERVICES DOWNTIME: All CDTFA and BOE online services account functions will be unavailable from May 1, 2018, at 3:00 p.m., through May 6, 2018.
For more information on the upcoming online services downtime, please call the CDTFA Customer Service Center at 1-800-400-7115 (TTY:711)

Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

390.0000 ESCAPE ASSESSMENTS

Annotation 390.0030

390.0030 Dissolved or Bankrupt Corporation. Collectibility of tax liability resulting from an escape assessment is dependent upon whether or not real property subject to a lien is involved. If it is, an escape assessment against a dissolved or bankrupt corporation should be pursued, but if there is no lien and the corporation no longer exists, the obligation of the assessor to pursue an escape assessment should cease. C 8/31/1981.

Do you have feedback about the BOE website?

Share it with us in the text boxes below!
Please keep in mind that you will not receive a response upon sharing your feedback with us.

If you need help with tax questions, online services, or payment please call the BOE Customer Service Center at 1-800-400-7115.

For your security, please do not include any private information such as social security numbers or contact information when submitting this form.
Thank you for helping us improve the California taxpayers' experience on boe.ca.gov.

Were you able to easily find the information you were seeking?

What changes would you make to this page to improve the user's experience?